Advance ruling scope expanded to cover determinations on impermissible avoidance arrangements and eligible applicants. The amendment adds to the Authority for Advance Rulings the power to determine whether a proposed arrangement by any resident or non resident is an impermissible avoidance arrangement under domestic anti avoidance provisions and adjusts the definition of 'applicant' to include persons applying for that determination, while omitting and modifying certain existing sub clauses and providing distinct commencement effects.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling scope expanded to cover determinations on impermissible avoidance arrangements and eligible applicants.
The amendment adds to the Authority for Advance Rulings the power to determine whether a proposed arrangement by any resident or non resident is an impermissible avoidance arrangement under domestic anti avoidance provisions and adjusts the definition of "applicant" to include persons applying for that determination, while omitting and modifying certain existing sub clauses and providing distinct commencement effects.
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